The deadline for making investments in capital goods has been extended. Investments made from 01/01/2022 to 31/12/2022 (or to 30/11/2023 with 20% booking by 31/12/2022):

Investments made from 01/01/2023 to 31/12/2023 (or to 30/06/2024 with 20% booking by 31/12/2023):

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